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Practical VAT manual 2023.

1. Update of VAT to community customs regulations

With effect from January 1, 2023, several provisions of the VAT Law are modified for the harmonization and adaptation of its content to community customs regulations, regarding:

  • The taxable event importation , including the completion of the non-customs warehouse regime for goods previously imported and linked to said regime by applying the exemption of article 65 of the VAT Law, except in relation to the goods subject to Special Taxes referred to in letter b) of the fifth section of the annex to the VAT Law, in which case the completion of the warehouse regime other than the customs regime will determine the execution of an operation assimilated to the import , and not an import.

    In relation to these modifications, a series of technical adjustments are made to include the calculation of the taxable base of imports and of operations assimilated to imports of goods in the case of goods that leave the non-customs warehouse regime.

  • The operations assimilated to imports , eliminating the mention of the exit from exempt areas as a specific physical space.

  • Exemptions in exports , adding the assumption that the goods are transported outside the Community by someone who has the status of exporter in accordance with customs regulations.

  • Exemptions in the operations assimilated to exports , which will not include exports, intra-community deliveries or operations exempt by articles 20 and 20 bis LIVA. Likewise, an exemption is established for services provided by professional stevedores on their own behalf in favour of stevedoring companies that, in turn, provide them to the owners of the operation of certain vessels.

  • Exemptions relating to temporary deposit situations and other situations, which will not include exports and similar operations, as well as operations exempt by article 20 of the VAT Law.

  • The liquidation of VAT on imports , adding the assumption that the customs declaration is submitted in another Member State, in which case it will be based on the information received from it.